Cochise College

CATALOG 2014-15

BUS 201 * ( ACC 2201) Financial Accounting (3)

Prerequisite(s): BUS 104, MAT 123, or placement in MAT 151.

Recommended Preparation: Knowledge of Excel spreadsheets or completion of CIS 181.

An introductory course in gathering, recording, and using the financial data of a business. Focus is on the accounting cycle, debits and credits, classification of accounts, recording of transactions, and preparation of financial statements for single proprietorships, partnerships and corporations.

3 hours lecture, 2 hours laboratory.

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